OFFICIAL LETETR 3581/TCT-CS DATED 11 AUG 2017 OF GDT GUIDING TAX POLICY FOR CAPITAL CONTRIBUTION WITH ASSETS
According to official letter 3581/TCT-CS guiding capital contribution with assets:
Capital contribution with assets to establish enterprise under regulations is not declared, paid VAT under regulation of article 5 Circular 219/2013/TT-BTC dated 31 Dec 2013 of MOF.
The assets for capital contribution to enterprise must have: capital contribution minutes for business production, Joint-contracts; assets appraisal minutes of contribution council (or appraisal documents of legal appraisal organization), accompanying files of assets without VAT issuance.
